Helpful tips

It's important you understand your responsibilities if you deal in excisable or excise equivalent goods. Here are some tips to help you get it right.

Check your product is subject to excise

Excise duty applies to alcohol, tobacco, fuel and petroleum products you produce, store or manufacture, in Australia. Wine is generally subject to wine equalisation tax.

Check to see if your product is excisable:

To find out if your wine product is subject to excise, refer to Products WET applies to.

Use the right duty rate

It's important to make sure you are using the right excise duty rates when calculating your liability. Rates can change regularly.

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Make sure you have permission before moving your goods

If you are moving underbond (where excise or customs duty has has not yet been paid) excisable goods or excise equivalent goods between licensed premises or to a place of export, you need permission from us to do so.

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Check the product details in your excise return are correct

Before lodging your excise return, check each product you added in Section C has the correct tariff item, measurement units, volume and excise rate. You can find this information in our rates pages:

If your information isn't correct, it may delay the processing of your excise return.

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Correcting an error on an excise return

If you discover you have made an error on an earlier excise return in relation to the product details, you can correct the error by lodging an amending excise return. This includes when you have used the wrong tariff item or volume of product.

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Check the quantities of deliveries received

When receiving underbond goods (where excise or customs duty has not yet been paid), make sure you check the quantities are correct. If you sign for the full consignment, and it is later found to be short, you may be liable to pay the excise or customs duty on the missing goods.

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Accounting for lost or stolen goods

If you have excisable or excise equivalent goods that have not been duty-paid and are lost or stolen then you need to account for the goods.

If the goods are:

  • lost, you need to apply for a remission of the duty to waive your excise liability
  • stolen, they have entered into the Australian domestic market and you must pay excise or customs duty on the goods.

Donations are subject to excise duty

If you donate excisable goods, such as beer or spirit they are still subject to excise duty. You need to report and pay excise duty for this product.

Last modified: 04 Jan 2016QC 47698